Among the innovations of this Finance Act 2022, various measures to strengthen the fight against money laundering and terrorist financing in Burkina Faso have been adopted.

It is welcoming to note the Financial Service Commission (‘'FSC'') issued a communique in January 2022 to clarify its new policy stand with regard to the application of CIGA on applicants...

The Fourth Schedule of the Insolvency Act is amended to amend priority in which preferential creditors have to be paid.

Soomilduth Bholah, Mauritius' Minister of Financial Services and Good Governance, visited India to encourage Indian investors to utilise Mauritius as a gateway through...

Below is an overview of those legal changes that we deem notable.

Reforms made to the Mauritius global business regime in 2018 will have a profound impact on global businesses in the country in the coming year, impacting both their licences to operate...

We are pleased to share with you two important communiques from the local authorities in Mauritius.

Mauritius is a low tax jurisdiction with an investor-friendly environment to encourage both local and foreign companies to set up businesses.

Mauritius has been dubbed by its Economic Development Board (EDB) as the preferred jurisdiction for Africa by virtue of its unique blueprint consisting of strategic location, stable Government...

In a recent ruling delivered by the Mumbai Income-Tax Appellate Authority ("ITAT"), the ITAT considered whether the beneficial ownership of shares is a relevant criterion for a taxpayer...

The Mauritius Income Tax Act 1995 provides that "any person who derives or may derive any income may apply to the Director-General for a ruling as to the application of the Income Tax Act to that income".

India and Mauritius signed a protocol for the amendment of the convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes of income and capital gains convention...

The Finance Act 2025, which provides for a number of important tax changes announced in the Mauritian National Budget by Prime Minister and Minister of Finance Dr Navinchandra Ramgoolam in June, was gazetted on 9 August after receiving Presidential assent.

The Prime Minister has delivered the national budget for the year 2025-26, the first under the new Mauritian Parliament. The government's strategy is less...

The Mauritius Finance Act 2021, which was gazetted on 5 August to implement measures announced in the 2021 Budget Speech, has introduced a significant change to Mauritian trusts in respect of residency.

Last month was devoted to the presentation of the innovations of the new 2022 Finance Law in Cameroon. This discussion focused on examining the tax measures put in place to broaden...

The Supreme Court of Mauritius overturned, on 31 January, an ARC decision in favour of the taxpayer in a judgment that confirmed that companies are entitled to the 80% income exemption even where the income does not originate from CIGA.

The recent Supreme Court decision in Alteo Energy Ltd ("AEL") v Assessment Review Committee & Anor (2025 SCJ 47) provides welcome clarity on the application of Mauritius...